Exhibit 23.1


            REPORT AND CONSENT OF INDEPENDENT AUDITORS ON FINANCIAL
                         STATEMENT SCHEDULE AND CONSENT



      We consent to the reference to our firm under the caption "Experts" and to
the use of our report dated March 27, 2002 (except for Note 16 - Segment
Information, as to which the date is January 16, 2004) with respect to the
financial statements of PNY Technologies, Inc. as of December 31, 2001 and for
the year then ended included in the Registration Statement (Form S-1) and
related Prospectus of PNY Technologies, Inc. dated March 31, 2004 for the
registration of shares of its common stock.

      Our audit also included the financial statement schedule of PNY
Technologies, Inc. listed in Item 16(b) of this Registration Statement. This
schedule is the responsibility of the Company's management. Our responsibility
is to express an opinion based on our audit. In our opinion, the financial
statement schedule referred to above, when considered in relation to the basic
financial statements taken as a whole, presents fairly in all material respects
the information set forth therein.

                                                     /s/ Ernst & Young LLP

MetroPark, New Jersey
March 31, 2004